Section 70 of the CGST Act, 2017 — Summons –— The applicant prayed for quashing the summonses dated 16.03.2022, 17.03.2022, 19.03.2022 and 21.03.2022 and further consequential proceedings under the Act. The court observed that as on date, the proceedings are at the stage of issue of summons under Section 70(1).The electronic credit ledger maintained by the applicant Company has been blocked under rule 86A of the Act and the bank accounts have also been freezed.

Held that:- The Hon’ble High Court issued Notice to the respondents returnable on 31.03.2022.